- Comment Letter Analysis | CAQ Analysis of PCAOB Rule 3502 Comment LettersOn September 19, 2023, the Public Company Accounting Oversight Board (PCAOB or Board) proposed to amend PCAOB Rule 3502, Responsibility Not to Knowingly or Recklessly Contribute to Violations, the Board’s rule governing the liability of associated persons who contribute to a registered public accounting firm’s primary violation: First, the Board proposed...June 12th, 2024
Comment Letter, Academics, Auditors, Investors, Policymakers, Audit Quality - Comment Letter | PCAOB Firm and Engagement Metrics ProposalIn our letter we detail our views on the following: Support for an alternative approach to disclosure of certain firm-level metrics that is scalable; Support for an alternative approach that focuses on discussion related to certain engagement-level metrics with the audit committee; Overall concerns related to the PCAOB’s Proposal, including: Certain of the proposed...June 7th, 2024Comment Letter, Academics, Auditors, Policymakers, Audit Quality
- Comment Letter | PCAOB Firm Reporting ProposalIn this comment letter, the CAQ responds to the PCAOB’s Firm Reporting Proposal. Our letter expresses a number of comments and concerns regarding the reporting requirements included in the Proposal. Specifically, we are concerned that this Proposal will provide limited and uncertain benefits to stakeholders while exposing registered firms to significant...June 7th, 2024Comment Letter, Academics, Auditors, Policymakers, Audit Quality
- Podcast | Capital Markets Pulse, Episode 6: Duane DesParteHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page.May 30th, 2024Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- Comment Letter | Proposing Release: Firm and Engagement Metrics; PCAOB Rulemaking Docket Matter No. 041; Proposing Release: Firm Reporting; PCAOB Rulemaking Docket Matter No. 055In this comment letter the CAQ formally requests that the Public Company Accounting Oversight Board (PCAOB or Board) extend the comment period for the PCAOB’s Proposing Releases, Firm and Engagement Metrics and Firm Reporting. We also recommend that the PCAOB delay sending the 19b-4 filing to the SEC on QC...May 22nd, 2024Comment Letter, Audit Committee, Auditors, Broker Dealers, Company Management, Policymakers, Preparers/Issuers, Audit Quality
- Capital Markets Pulse | March/April 2024Welcome to another edition of Capital Markets Pulse, a monthly newsletter from the Center for Audit Quality that brings you insights, resources, and tools on the latest issues impacting the capital markets. A full court of regulatory developments – including the passage of the long-awaited final rule from the SEC on...April 8th, 2024Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Podcast | Capital Markets Pulse, Episode 5: Dennis McGowanHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page. Subscribe for the latest episodes on Spotify, Apple Podcasts, Google...April 4th, 2024Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- KPMG U.S. Chair and CEO Paul Knopp to Helm CAQ’s Governing BoardWashington DC, April 2, 2024 – Paul Knopp, KPMG U.S. Chair and CEO, has been elected Chair of the CAQ’s Governing Board, effective April 1, 2024. The CAQ’s Governing Board is comprised of a variety of leaders representing the financial reporting ecosystem, including chief executive officers from some of the largest...April 2nd, 2024Audit Committee, Auditors, Company Management, Policymakers, Audit Quality, Press Releases
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